Auditing standards require that the auditor establish an understanding with the client

regarding the services to be performed for the engagement. This understanding will

usually include

Management's responsibility for ensuring that all significant deficiencies and

material weaknesses are addressed.

The auditor's evaluation of internal controls relevant to the audit of the

financial statements.

The auditor's preliminary judgments about materiality and audit risk.

Management's responsibility to provide written representations to the

auditor.